20140101-how-does-joint-provision-of-audit-and-non-audit-services-affect-audit-quality

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20140101-how-does-joint-provision-of-audit-and-non-audit-services-affect-audit-quality

The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit.

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title: How does joint provision of audit and non-audit services affect audit quality and independence? A review

creator: David Gwilliam

creator: Chie Min Teng

creator: Oliver Marnet

subject: Corporate governance

subject: Audit best practice

subject: Business management and strategy

subject: Audit ethics

description: The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit.

publisher: ICAEW Business with Confidence

contributor: ICAEW Charitable Trust

date: 2014-01-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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